دور المراجعة الداخلية في تقييم نظام الرقابة الداخلية و انعكاساته على حوكمة الشركات

Abstract EN

The study aims to know the contribution of internal audit in evaluating the internal control system and its reflection on corporate governance, to achieve the objectives of the study, the analytical descriptive approach was followed when presenting various concepts of terms related to the study and analyzing the relationship between the internal audit and the internal control system, along with analyzing its reflection on corporate governance, The study concluded that internal audit is an important means of assessing the strength or weakness of the internal control system, with its contribution to evaluating this system, and this is reflected positively on the application of corporate governance, since internal control is a fundamental pillar of the corporate governance system.